Tax treatment of residents and non-residents is equal. Taxation of non-residents is conducted respecting double taxation avoidance contracts which Croatia has signed with 57 countries, excluding Australia.
Basic tax types are:
- corporate income tax (profit tax): 20 per cent
- corporate income tax by withholding: 15 per cent
- income tax: 12, 25 or 40 per cent
- value added tax (VAT): five, 13 or 25 per cent
- real estate transfer: five per cent.
For more information, please visit the Republic of Croatia Tax Administration.